This studyprovides a unique framework for analyzing the role of the GATS and the WTO in the liberalization and regulation of the financial services sector.

Key economists for the government and for the Microsoft Corporation lay out their views on the key issues and then respond to the views presented by the opposing side.

This studyprovides a unique framework for analyzing the role of the GATS and the WTO in the liberalization and regulation of the financial services sector.

In some key respects the income versus consumption tax choice is simply misunderstood by many people, including sophisticated practitioners.